NEW YORK (CBSNewYork/AP) — Floyd Mayweather Jr. is the highest-earning athlete in American sports for the second straight year.

The boxer is projected to make $90 million in 2013 according to Sports Illustrated’s annual list released Wednesday. Miami Heat star LeBron James is a distant second at $56.5 million.

New Orleans Saints quarterback Drew Brees vaults into the rankings at No. 3 at $47.8 million thanks to a new contract signed before last season. Kobe Bryant of the Los Angeles Lakers is fourth at just under $47 million.

Tiger Woods is fifth with $40.8 million, his lowest spot since SI started the list in 2004. He was No. 1 through 2011.

Knicks power forward Amar’e Stoudemire came in at No. 24 and the Yankees’ Mark Teixeira (also on the disabled list) came in at No. 28. Yankees outfielder Vernon Wells is No. 32 and the Nets’ Joe Johnson is No. 43.

The Giants’ Eli Manning sneaked into the list at No. 48.

The top 50 includes 25 baseball players, 13 basketball players and eight football players, with no female athletes for the fifth consecutive year.